Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2015

Property Tax Annotations

285.0000 CORRECTIONS

Annotation 285.0010

285.0010Assessment Error. When there is an error in the amount placed on the assessment roll and that amount does not reflect the value intended by the assessor at the time that the entry was made, Revenue and Taxation Code section 4831 permits a correction of that error within four years after the date the assessment was made. Section 4831 does not permit correction of errors involving the exercise of valuation judgment, however. C 5/22/1987.